Mexico: Tax measures in miscellaneous fiscal resolution for 2024
The miscellaneous fiscal resolution for 2024 introduced a number of tax measures.
The miscellaneous fiscal resolution for 2024 introduced a number of tax measures.
The miscellaneous fiscal resolution (RMF) for 2024, which was published in the official gazette (DOF) on 29 December 2023 (along with annexes 1, 5, 8, 15, 19, and 27), introduced measures relating to:
- Federal Tax Code (CFF)
- Compensation
- Electronic invoices (CFDI)
- Presumption of improper transfer of tax losses
- Payroll CFDI
- Tax mailbox
- Issuance of global CFDI for taxpayers required to carry out volumetric controls
- Federal taxpayer registry (RFC) of workers
- Income tax (ISR)
- Inventory deduction
- Resico (Régimen Simplificado de Confianza)
- Deduction of investments in public works
- Annual adjustment for inflation
Read a January 2024 report (Spanish) prepared by the KPMG member firm in Mexico
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